Finally Liquidated Entries and IEEPA Refunds: Where Things Stand

CBP's position

In a May 2026 court filing, CBP took the position that once an entry is finally liquidated, it has no authority to reliquidate it or refund money without a court order. CAPE Phases 1 and 2 do not cover finally liquidated entries.

The July 2026 court orders

On July 15, 2026, the U.S. Court of International Trade ordered CBP to reliquidate, without IEEPA duties, the entries of the importers in the case that had been liquidated for more than 80 days, including finally liquidated entries. The court indicated that substantially the same relief would be entered in each of the roughly 3,700 IEEPA refund cases pending before it. Follow-up orders were issued later in July.

These orders cover importers who sued. They do not cover importers who have not filed their own case.

CAPE Phase 3

CBP has scheduled CAPE Phase 3 for October 6, 2026. According to a CBP declaration filed with the court, Phase 3 covers finally liquidated entries of plaintiffs whose reliquidation the court has ordered and who gave CBP a valid Importer of Record number by July 30, 2026. Plaintiffs who provided their number later must wait for further instructions.

What is still pending

• The government's appeal. In early June 2026 the government appealed earlier court orders that extended refunds to importers who had not sued. Law firms reported roughly $30 billion in finally liquidated entries at stake. The appeal was pending as of mid-September 2026.
• Class certification. A motion asking the court to certify a nationwide class of importers was argued on August 6, 2026. No ruling had been reported as of mid-September.

The deadline to watch

For importers who have not sued, law firms describe a lawsuit under 28 U.S.C. 1581(i) as the route currently available. Those suits must be filed within two years after the claim accrues, and practitioners disagree on when that clock starts. Some count from the date the duties were paid, which would put the earliest deadlines around February 2027. See our guide to the two-year deadline.

This is a legal question. If you have finally liquidated entries, speak with a trade attorney promptly. We can email you a list of attorneys who handle these cases.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.